Acórdão nº 0048634 de Supremo Tribunal Administrativo (Portugal), 02 de Maio de 1990 (caso None)
| Magistrado Responsável | NUNO ALVIM |
| Data da Resolução | 02 de Maio de 1990 |
| Emissor | Supremo Tribunal Administrativo (Portugal) |
N Privacidade: 1 Meio Processual: AGRAVO.
Decisão: PROVIDO.
Área Temática: DIR PROC TRAB.
Legislação Nacional: CPC67 ART276 ART280 ART281. CPT81 ART37. CIP62 ART6 PAR3 ART26 ART29. DL 183-D/80 DE 1980/06/09.
Jurisprudência Nacional: AC STJ DE 1982/05/07 IN BMJ N317 PAG174.
Sumário: I - Sendo certo que não devem ter seguimento as acções que tenham por fundamento actos relativos ao exercício de profissão sujeita a imposto sem que se exiba, lançando no processo, o conhecimento do imposto profissional ou de qualquer das suas prestações (artigo 288 do Código de Processo Civil e 37 do Código de Processo do Trabalho), todavia, o parágrafo 3 do artigo 6 do Código Imposto Profissional, aditado pelo DL 183-D/80, de 9 de Junho, veio dispensar a declaração modelo n. 1, entre outras, às pessoas que exerçam qualquer actividade por conta de outrém cujas...
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